LETTER OF THE STATE TAX SERVICE OF UKRAINE

of December 22, 2011 No. 9974/7/15-3417-08

GNSU considered the letter of GNA in the Zaporizhia region of 21.11.2011 No. 5254/10/16-013 (No. 9499/8/16-004) concerning procedure for reflection of the tax delivery notes and calculations of adjustment registered in ERNN in the period following the period of their statement sent in response to request of Ltd company for accomplishment of the order GNSU of 03.11.2011 to No. 5113/7/15-3417-08, and reports.

According to item 198.2 of Art. 198 of the Section V of the Tax code of Ukraine (further - the Code) date of emergence of the right of the taxpayer to reference of tax amounts to the tax credit date of that event which took place earlier is considered:

date of write-off of funds from the bank account of the taxpayer for payment of goods/services;

the date of receipt by the taxpayer of goods/services that is confirmed to tax delivery note.

According to item 201.10 of Art. 201 of the Section V of the Code the tax delivery note is issued by the taxpayer who performs transactions on delivery of goods/services, upon the demand of the buyer and is the basis for charge of tax amounts which belong to the tax credit.

When implementing transactions on delivery of goods/services the taxpayer - the seller of goods/services shall provide to the buyer tax delivery note after registration in ERNN.

Lack of the fact of registration by the taxpayer - the seller of goods/services of tax delivery notes in ERNN and violation of procedure for filling of tax delivery note does not grant the right to the buyer for inclusion of VAT amounts in the tax credit and does not exempt the seller from obligation of inclusion of the VAT amount specified in tax delivery note in the amount of the tax liabilities for the corresponding accounting period.

Registration of tax delivery notes and/or calculations of adjustment to tax delivery notes in ERNN is performed not later than twenty calendar days following date of their statement.

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